VAT on books
VAT on books in Germany
Germany charges 7% VAT on books, in print and in electronic form. Audiobooks get 7% too, but only when they are a plain reading of a book. A radio play or a production with sound effects and music can fall outside it. The standard rate is 19%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Germany's VAT Act on gesetze-im-internet.de or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 7% | Reduced rate | UStG Anlage 2, no. 49 |
| Ebooks | 7% | Reduced rate | UStG § 12 (2) no. 14 |
| AudiobooksFor recordings of a book being read, on a carrier or delivered electronically. | 7% | Reduced rate | UStG § 12 (2) no. 14 and Anlage 2, no. 50 |
| Most other goods and services | 19% | Standard rate | UStG § 12 (1) |
What to know about Germany
- The law gives 7% to books delivered in electronic form and to audio recordings of a book reading, so downloaded and streamed audiobooks pay 7% like ebooks. Access to a library of many ebooks is covered too. UStG § 12
- The audiobook rule covers only recordings that are just the reading of a book. Radio plays and productions that go beyond a reading are outside it and pay 19%. UStG Anlage 2
- Media that are harmful to young people or carry legal warning duties under the Youth Protection Act are left out of 7%, in print and in electronic form. So are publications mainly for advertising. UStG § 12
Selling to readers in Germany: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Germany at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Germany €10.70. €0.70 of that is the 7% VAT on ebooks in Germany, which you pay over.
- A paperback priced at €20.00 and posted to Germany from another EU country takes the 7% rate for printed books in Germany once your sales to other EU countries pass €10,000 a year: €1.40 of VAT.
- If you live in Germany yourself, sales to readers in Germany always take the rates above, and they go on your usual VAT return in Germany, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Germany
What VAT do German readers pay on ebooks?
7%, the same as printed books.
Does every audiobook get 7% in Germany?
Only a recording of a book being read. A full-cast radio play or a production with a lot of extra sound and music can be taxed at 19%. If your audiobook is a straight narration, it is 7%.
Does a dark or adult book still get 7%?
Books get 7% unless they are listed as harmful to young people or carry warning duties under Germany's Youth Protection Act. Most adult fiction is not on that list, but check if you are unsure.